Fair market value under section 50C must reflect existing property condition, not hypothetical development, and statutory valuation steps must be foll...
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Income from sale of land – Business income OR Capital gain – there was no business activity and the land was sold during the year on which income had been derived could not be considered to be a business activity - HC
Income from sale of land – Business income OR Capital gain – there was no business activity and the land was sold during the year on which income had been derived could not be considered to be a business activity - HC
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